The tariff classification of automatic chill-freeze systems from Australia and New Zealand.

NY H80272 May 10, 2001 CLA-2-84:RR:NC:1:104 H80272 CATEGORY: Classification TARIFF NO.: 8418.99.8060; 8418.61.0040 Mr. Thomas M. Stanton Edward M. Jones & Company P.O. Box 55038 Portland, OR 97238-5038 RE: The tariff classification of automatic chill-freeze systems from Australia and New Zealand. Dear Mr. Stanton: In your letter dated April 27, 2001 on behalf of Realcold Milmech USA Ltd of Kansas City, Missouri you requested a tariff classification ruling. Your request covers three automatic chill-freeze systems. They are described in the literature as Plate Freezers, FIFO (first-in first-out) Carton Tunnels and Spiral Freezers. The plate type is a freezing design in which the cartoned product comes into direct contact (no air exchange) with the unit evaporator plate where heat is pulled (or exchanged) from the product by the refrigerant within the plates. In the air type carton tunnels and spiral freezers, cooling or freezing is accomplished by moving conditioned air over the cartoned products to remove heat from them. The air thus heated is returned by fans to a series of evaporator coils where the air is cooled down to start the cycle again. Information received from Mr. Ronald Cropsey of Realcold Milmech by fax and phone indicates that in almost all cases, only the evaporator units will be imported. They will be used with the compressors and condensers of the customer’s refrigeration system, which typically might consist of compressors in an engine room with condensers on the roof of the engine room to remove the heat of compression. Mr. Cropsey indicated that if they did supply a complete system, it would include a finned coil type condenser and compressor in addition to the evaporator unit. The applicable subheading for the Plate Freezer, FIFO Carton Tunnel and Spiral Freezer evaporator units will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment. The rate of duty will be free. Should a complete system be imported, classification would be under HTS subheading 8418.61.0040 which provides for other refrigerating or equipment: compression type units whose condensers are heat exchangers. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division